Assessment without Section 143(2) notice is unsustainable: ITAT Kolkata

Sandip Kumar Keshari Vs ITO (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT) Kolkata addressed the appeal of Sandip Kumar Keshari against the order of the National Faceless Appeal Centre concerning Assessment Year 2017-18. The central issue raised by the assessee was the legality of the assessment order passed under Section 147 read with Section 144B of the Income Tax Act, arguing it was unlawful due to the Assessing Officer’s (AO) failure to issue a notice under Section 143(2). The case originated from the assesses non-filing of income tax returns, leading to the initiation of pr...